Bill > A05912

This bill amends the Tax Law to exempt school supplies or items commonly used by a student in a course of study, with a receipt or consideration given of less than $110 per item, from sales tax during the 15-day period immediately preceding Labor Day each year. The bill also allows cities, counties, and school districts to provide this school supplies exemption in their local sales tax laws, and specifies that such local laws may be applicable only to purchases made during the 15-day period before Labor Day.